Based on predicted production of 26,000 units, a company anticipates $507,000 of fixed costs and $448,500 of variable costs. The flexible budget amounts of fixed and variable costs for 24,000 units are (Do not round intermediate calculations):

a.$468,000 fixed and $414,000 variable.

b.$414,000 fixed and $507,000 variable.

c$468,000 fixed and $448,500 variable.

d$507,000 fixed and $448,500 variable.

e$507,000 fixed and $414,000 variable.